Accounting Standards Update · 2015

ASU 2015-15 — Imputation of Interest (Subtopic 835-30)

This Accounting Standards Update adds SEC paragraphs pursuant to the SEC Staff Announcement at the June 18, 2015 Emerging Issues Task Force (EITF) meeting about the presentation and subsequent measurement of debt issuance costs associated with line-of-credit arrangements.

For more information, see the following:

Accounting Standards Update No. 2015-15 (PDF)

Issued: August 18, 2015

Text as published in the FASB Accounting Standards Codification, Basic View.